ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)

Under Presidential Decree No.103 of 2001 on the Position, Duties, Functions, Structure and Work of Non Departmental Government Institutions, Finance and Development Supervisory Agency (BPKP) is a government agency that was given broad responsibilities at the national level to formulate and plan a...

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Main Author:	WIDIANDARU, TUNGGORO
Format:	Thesis
Published:	[Yogyakarta] : Universitas Gadjah Mada 2015
Subjects:	Auditing and Accountability Legal Studies Criminal Law

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author	WIDIANDARU, TUNGGORO
author_facet	WIDIANDARU, TUNGGORO
author_sort	WIDIANDARU, TUNGGORO
collection	UGM
description	Under Presidential Decree No.103 of 2001 on the Position, Duties, Functions, Structure and Work of Non Departmental Government Institutions, Finance and Development Supervisory Agency (BPKP) is a government agency that was given broad responsibilities at the national level to formulate and plan and control programs, carry out a general control over the central government finances by providing internal audit on the activities of the state ministries and offices of their project. BPKP authority does not just end there, BPKP also can perform a special examination or audit investigation to uncover cases related to abuse of authority resulting in loss of state or benefit some people. If there are indications of corruption, the references used in conducting the audit investigation BPKP is Law No.31 of 1999 jo Law No.20 of 2001 on the Eradication of Corruption. The method used in this research is normative law. Normative legal research is research that uses methods that refers to the legal norms contained in legislation and court decisions. The problem in this research are : First, how authority of BPKP auditor in calculating state losses in the case of corruption in terms of the regulations? Secondly, what are the legal aspects review authority of BPKP auditor in calculating the financial losses in Yogyakarta District Court Decision No.64/PDT.G/2009/PN YK)? The authority of the Finance and Development Supervisory Agency (BPKP) is reinforced by the Constitutional Court Decision No.31/PUU-X/2012 dated October 23, 2012.Such decision reinforces the authority of BPKP to conduct an audit pursuant to Presidential Decree 103 of 2001 and Regulation No.60 of 2008. When referring to the explanation above, the action on the authority of the BPKP auditors calculate the financial losses of the State in case of Yogyakarta District Court Decision dated January 19, 2010 No.64/PDT.G/2009/PN YK contained in the lawsuit Point 14 , g , h , and conclusions lawsuit point 14 on the judges verdict is already in accordance with applicable regulations and according to the law, make the results of an investigative audit report or at least the calculation of state financial losses made by the BPKP auditor is valid, correct, professional, legitimate and enforceable.
first_indexed	2024-03-13T23:43:38Z
format	Thesis
id	oai:generic.eprints.org:134799
institution	Universiti Gadjah Mada
last_indexed	2024-03-13T23:43:38Z
publishDate	2015
publisher	[Yogyakarta] : Universitas Gadjah Mada
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spelling	oai:generic.eprints.org:1347992016-04-15T04:25:16Z https://repository.ugm.ac.id/134799/ ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK) WIDIANDARU, TUNGGORO Auditing and Accountability Legal Studies Criminal Law Under Presidential Decree No.103 of 2001 on the Position, Duties, Functions, Structure and Work of Non Departmental Government Institutions, Finance and Development Supervisory Agency (BPKP) is a government agency that was given broad responsibilities at the national level to formulate and plan and control programs, carry out a general control over the central government finances by providing internal audit on the activities of the state ministries and offices of their project. BPKP authority does not just end there, BPKP also can perform a special examination or audit investigation to uncover cases related to abuse of authority resulting in loss of state or benefit some people. If there are indications of corruption, the references used in conducting the audit investigation BPKP is Law No.31 of 1999 jo Law No.20 of 2001 on the Eradication of Corruption. The method used in this research is normative law. Normative legal research is research that uses methods that refers to the legal norms contained in legislation and court decisions. The problem in this research are : First, how authority of BPKP auditor in calculating state losses in the case of corruption in terms of the regulations? Secondly, what are the legal aspects review authority of BPKP auditor in calculating the financial losses in Yogyakarta District Court Decision No.64/PDT.G/2009/PN YK)? The authority of the Finance and Development Supervisory Agency (BPKP) is reinforced by the Constitutional Court Decision No.31/PUU-X/2012 dated October 23, 2012.Such decision reinforces the authority of BPKP to conduct an audit pursuant to Presidential Decree 103 of 2001 and Regulation No.60 of 2008. When referring to the explanation above, the action on the authority of the BPKP auditors calculate the financial losses of the State in case of Yogyakarta District Court Decision dated January 19, 2010 No.64/PDT.G/2009/PN YK contained in the lawsuit Point 14 , g , h , and conclusions lawsuit point 14 on the judges verdict is already in accordance with applicable regulations and according to the law, make the results of an investigative audit report or at least the calculation of state financial losses made by the BPKP auditor is valid, correct, professional, legitimate and enforceable. [Yogyakarta] : Universitas Gadjah Mada 2015 Thesis NonPeerReviewed WIDIANDARU, TUNGGORO (2015) ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK). Masters thesis, UGM. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=77955
spellingShingle	Auditing and Accountability Legal Studies Criminal Law WIDIANDARU, TUNGGORO ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)
title	ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)
title_full	ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)
title_fullStr	ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)
title_full_unstemmed	ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)
title_short	ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)
title_sort	analisis hukum kewenangan auditor badan pengawas keuangan dan pembangunan bpkp menghitung kerugian keuangan negara dalam kasus tindak pidana korupsi analisis putusan pengadilan negeri yogyakarta nomor 64 pdt g 2009 pn yk
topic	Auditing and Accountability Legal Studies Criminal Law
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ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)

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